The California state controller provides critical auditing of local governments to ensure public funds are properly spent and accounted for. With that important oversight role comes responsibility to use the findings appropriately and professionally. Grandstanding for political gain cannot be tolerated.

That’s why we find Controller John Chiang’s hyperbolic condemnation of the fiscal state of the city of Hercules so unacceptable.

After his auditors reviewed the city’s use of gas-tax money and state and federal funds, Chiang issued a press release stating, “The manner in which city officials approached their fiduciary responsibilities falls below every reasonable standard of care and begins to explain why Hercules is under water.”

That’s true. We couldn’t agree more.

But, hello? We wonder where Chiang has been. Is he paying attention to what’s been going on in Hercules? His findings pertain to audits from the 2004 fiscal year through the 2010 fiscal year, which ended June 30, 2010.

Since then, Hercules’ nepotistic, self-dealing former city manager was forced to resign, two council members were ousted in a general election, another resigned after exposure of his self-dealing, and the other two were recalled.

The city cut expenditures 35 percent in just two years. Layoffs have been severe throughout city government. The new City Council, which took over in June, hired a new city manager last fall. He brought in a new finance director on March 1. Everybody realizes how critical the situation is and how dysfunctional it had been.

Meanwhile, Chiang’s auditors had moved in. We welcome their review. Chiang says they were hindered by an inability to get critical records they needed. They should have had full access.

What Chiang doesn’t point out is that almost all their contacts seeking the records were with temporary staff members who are no longer with the city. He doesn’t mention that the auditors’ first contact with the new city manager, Steve Duran, and new finance director was on April 19 — during the exit interview.

According to Duran, the auditors were cordial and professional, seemed to understand the difficulties the city was going through and did not express frustration about not getting access to records.

Then on May 10, Chiang released the audit accompanied by a press release with his incendiary comments. City officials were blindsided. And they’re angry — rightfully so. They’ve been working desperately to clean up City Hall.

Duran uses a football analogy: “This is a late hit, out of bounds. Fifteen-yard penalty.”

We agree. Chiang owes the city an apology — and needs to show good faith by working with the new city administration rather than trying to undermine it.

Unfortunately, in the meantime, his words and tone have done serious damage. Last week, the California Natural Resources Agency pulled a $1.8 million grant because of the audit. We think that if Chiang had tempered his remarks with some acknowledgment of the new administration’s efforts the resources agency might have been more understanding.

The comments of the state controller matter. He needs to be more judicious.